Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:18487
WP No. 15743 of 2019
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF JUNE, 2025
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 15743 OF 2019 (T-RES)
BETWEEN:
MR IMTHIYAS KHAN
S/O.MR.MAJEED KHAN,
AGED ABOUT 64 YEARS,
HAVING MY PLACE OF BUSINES AT
NO.33/13, 1ST MAIN,
PHUKARAJ LAYOUT,
BANNERGHATTA ROAD,
LAKKASANDRA,BENGALURU-560027.
…PETITIONER
(BY SMT. VEENA J. KAMATH, ADVOCATE)
AND:
1.
THE COMMERCIAL TAX OFFICER (ENF-09)
SOUTH ZONE, KORAMANGALA,
BENGALURU-560047.
2.
JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS)-04,
SHANTHINAGAR
BENGALURU - 560 027.
3.
M/S K.K.MARKETING
MR. K.K. MD. SHARA FUDDIN
AGED ABOUT 36 YEARS
Digitally
signed by
VANAMALA
N
Location:
High Court
of
Karnataka
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HC-KAR
NC: 2025:KHC:18487
WP No. 15743 of 2019
NO.8, 3RD MAIN, C-CROSS ROAD,
BISMILLA NAGAR,
BANNERGHATTA MAIN ROAD,
BENGALURU - 560 076.
…RESPONDENTS
(BY SMT. JYOTHI M., HCGP FOR R1 AND R2)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO-
DECLARE SECTION 129(1) OF THE CGST/ KGST ACTS
AS ULTRA VIRES OF THE CONSTITUTION OF INDIA; OR
IN THE ALTERNATIVE, READ DOWN THE SECTION
129(1) AND HOLD THAT THE POWERS UNDER CANNOT
BE INVOKED TO DETAIN THE GOODS CONVEYANCE
UNLESS THERE IS A PROVEN NEXUS BETWEEN THE
ALLEGED
CONTRAVENTION
OR
IN
SUCH
CASES
WHERE
THE
OWNER
OF
THE
GOODS
COMES
FORWARD TO MAKE PAYMENT OR CONTEST THE
MATTER, IN ACCORDANCE WITH LAW; DECLARE
SECTION 126(6) OF THE CGST/KGST ACTS AS ULTRA
VIRES OF THE CONSTITUION OF INDIA; TO SET ASIDE
THE
ORDER OF DETENTION DATED 13.01.2019 (ANNEXURE-A), IMPUGNED ORDER DATED 28.02.2019 (ANNEXURE-B) TO THE EXTENT THAT IT REJECTS THE PRAYER OF THE PETITIONER TO RELEASE THE GOODS CONVEYANCE / VEHICLES OF THE PETITIONER AND THE ENDORSEMENT DATED 21.03.2019 (ANNEXURE-C) AND ETC. HC-KAR NC: 2025:KHC:18487 WP No. 15743 of 2019
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD ORAL ORDER
The petitioner has filed a memo which reads as under: "The petitioner respectfully submits that the respondent No.1 has already released the seized vehicle and the Petitioner does not wish to challenge the constitutional validity. Since the petition has become infructuous it is prayed to permit him to withdraw the same as not pressed in the above circumstances."
In the light of the afore, the petition stands dismissed as withdrawn. (B M SHYAM PRASAD) JUDGE AN/-
